According to the recent decree the Portugese Tax Authority published:
UNOFFICIAL ENGLISH TRANSLATION:
Considering that the single document code (ATCUD) must be included in all invoices and other fiscally relevant documents, issued by any means processing identified in Article 3 of Decree-Law No. 28/2019, of February 15;
The Government being aware that the adaptation of the means of processing invoices and other fiscally relevant documents, imply additional charges and require the adaptation of the taxpayers to new obligations;
Whereas, in the current context of the COVID-19 pandemic, companies need mobilize its human, financial and IT resources for other, more urgent needs urgent in order to guarantee the regular functioning of its activity in this context of public health emergency;
Whereas, to this end, taxpayers must have due support from AT, to ensure the necessary technological changes so that the communication of series documents for obtaining the validation code is carried out, whenever possible, automatically, minimizing the impact on the normal use of billing systems;
I determine the following:
1. The mention of the unique document code (ATCUD) on all invoices and other fiscally relevant documents, under the terms of article 4 of Administrative Rule no. 195/2020, of August 13, will only be mandatory from January 1, 2022.
2. For the purposes of the preceding paragraph, the AT must allow the subjects passive the communication of documentary series to obtain code of validation, provided for in article 2 of Ordinance No. 195/2020, of 13 August, as from beginning of the second semester of 2021, in order to allow the adaptation of the taxable persons and their means of processing invoices and other fiscally relevant documents.
3. The transitional regime provided for in Article 7 of Ordinance No. 195/2020, of 13 August, should be adjusted in order to allow the communication referred to in paragraph 1 of that article may be made from the beginning of the second half of 2021, and pre-printed documents in an authorized typography without mention of ATCUD, referred to in paragraph 2 of the same article, may be used until the 31st of December 2021.
4. TA should reinforce all support mechanisms for taxable persons with a view to implementation of the two-dimensional bar code (QR code) provided for in Article 5. of Ordinance No. 195/2020, of 13 August, so that it is included on all invoices and other fiscally relevant documents, as of 1 January 2021, promoting, in particular, the immediate publication of generic guidelines and clarification of doubts (FAQs) on the matter and carrying out awareness actions and more direct support to taxable persons during the current year.
Source: Ege Akbas
